在建工程-会计科目和主要账务处理

在建工程-会计科目和主要账务处理 1604在建工程 一、本科目核算企业基建、更新改造等在建工程发生的支出。在建工程发生减值的，可以单独设置“在建工程减值准备”科目，比照“固定资产减值准备”科目进行处理。企业(石油天然气开采)发生的油气勘探支出和油气开发支出，可以单独设置“油气勘探支出”、“油气开发支出”科目。 二、本科目可按“建筑工程”、“安装工程”、“在安装设备”、“待摊支出”以及单项工程等进行明细核算。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 三、企业在建工程发生的管理费、征地费、可行性研究费、临时设施费、公证费、监理费及应负担的税费等，借记本科目(待摊支出)，贷记“银行存款”等科目。 四、企业发包的在建工程，应按合理估计的发包工程进度和规定结算的进度款，借记本科目，贷记“银行存款”、“预付账款”等科目。将设备交付建造承包商建造安装时，借记本科目(在安装设备)，贷记“工程物资”科目。 工程完成时，按合同规定补付的工程款，借记本科目，贷记“银行存款”culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 科目。五、企业自营在建工程的主要账务处理。 (一)自营的在建工程领用工程物资、原材料或库存商品的，借记本科目，贷记“工程物资”、“原材料”、“库存商品”等科目。采用计划成本核算的，应同时结转应分摊的成本差异。涉及增值税的，还应进行相应的处理。 在建工程应负担的职工薪酬，借记本科目，贷记“应付职工薪酬”科目。 辅助生产部门为工程提供的水、电、设备安装、修理、运输等劳务，culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 借记本科目，贷记“生产成本—辅助生产成本”等科目。 在建工程发生的借款费用满足借款费用资本化条件的，借记本科目，贷记“长期借款”、“应付利息”等科目。 (二)在建工程进行负荷联合试车发生的费用，借记本科目(待摊支出)，贷记“银行存款”、“原材料”等科目;试车形成的产品或副产品对外销售或转为库存商品的，借记“银行存款”、“库存商品”等科目，贷记本科目(待摊支出)。 (三)在建工程达到预定可使用状态时，应计算分配待摊支出，借记本culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 科目(××工程)，贷记本科目(待摊支出);结转在建工程成本，借记“固定资产”等科目，贷记本科目(××工程)。 在建工程完工已领出的剩余物资应办理退库手续，借记“工程物资”科目，贷记本科目。 (四)建设期间发生的工程物资盘亏、报废及毁损净损失，借记本科目，贷记“工程物资”科目;盘盈的工程物资或处置净收益做相反的会计分录。 由于自然灾害等原因造成的在建工程报废或毁损，减去残料价值和过失人或保险公司等赔款后的净损失，借culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, 记“营业外支出—非常损失”科目，贷记本科目(建筑工程、安装工程等)。 六、企业(石油天然气开采)在油气勘探过程中发生的各项钻井勘探支出，借记“油气勘探支出”科目，贷记“银行存款”、“应付职工薪酬”等科目。属于发现探明经 济可采储量的钻井勘探支出，借记“油气资产”科目，贷记“油气勘探支出”科目;属于未发现探明经济可采储量的钻井勘探支出，借记“勘探费用”科目，贷记 “油气勘探支出”科目。 企业(石油天然气开采)在油气开发过程中发生的各项相关支出，借记culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education, “油气开发支出”科目，贷记“银行存款”、“应付职工薪酬”等科目。开发工程项目达到预定可使用状态时，借记“油气资产”科目，贷记“油气开发支出”科目。 七、本科目的期末借方余额，反映企业尚未达到预定可使用状态的在建工程的成本。 culture and entertainment venues, fitness centers, has a good ecological environment, job security measures), these requirements are very straightforward, specific standards, also has a clear direction, more easily by a superior examination. Poverty assessment is to look at the per capita net income of the poor end of 2015 standards is ... ... Yuan, higher standards is poverty. Superior acceptance to entrust a third party institution from HouseImplementation. After acceptance, also through spot checks, visits, telephone surveys looking activities. This means that our achievements have been recognized by the poor for poverty alleviation through acceptance, which we put forward higher requirements for poverty eradication. Therefore, the County Office for poverty alleviation to evaluation efforts in this regard. To implement the grid management model, integrating poverty alleviation into grid management, and "make a heart" activity combined package of leading cadres implement monitoring systems for poverty alleviation, each poor households identified a package cost. In this regard, you can design a form, indicating the poor basic causes, current income, poverty, support measures, implementation of support measures, through helping ' income, annual revenue. From now on, protection officers working households, household-by-place. When the examination, which the poor don't have time to get out of poverty, and holding people accountable. Third, on environmental protection in construction of ecological civilization is the focus on one of the six battle this year. Xian Wei proposed to build "green mountains and beautiful, happy and harmonious" new ... ... Target, which is the basis of environmental protection. Do well environmental protection work, we keep the side of the mountains, nor to the masses to create a suitable for residential and business suitable for swimming and raising living and working environment. Last year, we got good grades the environmental work, atmospheric index ranked 4th in the city to obtain eco-compensationaccording to project needs, in accordance with the "channel, use the same, and use" principle, the implementation of project planning, funding and manpower arrangements, avoiding duplication of inputs and waste of resources, effective integration of poverty relief funds ... Here to remind everyone that bundle integration-related funds, aims to concentrate financial resources for big undertakings. Authorities do not think that has less autonomy, pursuing the deregulation of work. This year on the amount of funds on fighting for the departments concerned to increase over the previous year ... and ... respectively. In this regard, the financial Department to dispatch in a timely manner, analyses relevant departments strive for. (E) to implement the poverty assessment responsibilities. Of village-level evaluation is very clear, that is, "five-ten" ("five-way" path, power, through water, through radio, television, information; " Ten "the hanlaobaoshou fields, rich projects, Office kitchen, health services, sanitation system, pre-school education,